We are a small company that, in addition to our other activities, enjoy this webshop. We therefore use the small business rule. This means that we are not allowed to state VAT on the invoice and are not allowed to reclaim VAT.
What is the KOR
The small business scheme (KOR) is an exemption for VAT. The KOR is for natural persons (sole proprietorships), combinations of natural persons (for example a general partnership) and for legal persons (for example foundations, associations and private limited companies).
For more information about the KOR rule, please visit the tax authorities ' page
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